Author(s)

A. Hoeltl, R. Brandtweiner & P. S. Stock

Abstract

Sustainability reports, as a voluntary measure of companies and organisations, are an important instrument for supporting corporate social responsibility (CSR). The most recognized guidelines for sustainability reporting are the Global Reporting Initiative Guidelines. They aim to enable a reasonable and balanced presentation of a company’s performance regarding economic, environmental, and social aspects, to all stakeholders. The paper selects the sustainability reports from four companies from the food industry, two from Europe and two from Latin America. A qualitative analysis highlights to which degree sustainability reporting in Europe and Latin America shows different results. Keywords: corporate social responsibility, sustainability report, GRI guidelines, food industry, qualitative analysis, Europe, Latin America.

Keywords

Keywords: corporate social responsibility, sustainability report, GRI guidelines, food industry, qualitative analysis, Europe, Latin America.